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Anu Nijhawan KC

M&A, Corporate Financing and International Tax Lawyer at Bennett Jones Calgary

Lead Director and Partner

Hennadiy Kutsenko

Tax Lawyer at Bennett Jones Toronto

Counsel

Talia K. Bregman

Management-side Employment Lawyer at Bennett Jones Toronto

Partner

Recent guidance from the Organisation for Economic Co-operation and Development provides important clarity on when cross-border remote work arrangements may give rise to a permanent establishment under international tax treaties. The analysis focuses on key indicators such as the duration of remote work and whether there is a commercial reason for an employee&rsquo;s presence in a jurisdiction. The article also outlines practical steps employers can take to mitigate tax risk and manage a globally distributed workforce.

Remote Work Without Borders But Not Necessarily Without Tax Consequences

Remote Work Without Borders—But Not Necessarily Without Tax Consequences: OECD Guidance for a Post-Pandemic World

Simon P. Crawford

Leading Commercial Real Estate Lawyer at Bennett Jones Toronto

Dana Talucci

Corporate Commercial Practice at Bennett Jones Toronto

Associate

A court decision on the sale of mixed-use property highlights the risks of failing to allocate purchase price between residential and commercial portions for HST purposes. The ruling underscores the importance of precise drafting and obtaining representations to avoid uncertainty and tax disputes.

Mixed-Use Mixed Signals Why Purchase Price Allocations Matter

Mixed-Use, Mixed Signals: Why Purchase Price Allocations Matter

Melanie L. Aitken

Antitrust & Competition Law Advisor

Managing Principal, Bennett Jones (US) LLP

Cheryl M. Woodin

Commercial Litigation & Trial Lawyer

Emrys Davis

Competition & Antitrust Litigation Lawyer

In <em>Martin v. Alphabet</em>, the Competition Tribunal issued its first decision interpreting the new public-interest pathway for private access under section 103.1(7) of the Competition Act. While affirming an intention to broaden access, the Tribunal articulated a flexible but rigorous three-part framework that places real weight on evidence, genuine interest and the applicant&rsquo;s capacity to prosecute complex competition cases. The decision underscores that public interest alone is insufficient without a coherent, Canada-focused evidentiary record and a credible litigation plan.

Martin v Alphabet Tribunal

Martin v. Alphabet: Tribunal Sets the Public Interest Leave Framework—Evidence and Capacity Now the Gatekeepers

John (Jay) A. Winters

Tax Lawyer at Bennett Jones Calgary

Patrick T. Maguire KC

Energy & Project Development Lawyer | Oil, Gas & Power

Vice Chair and Partner

Mark S. Powell

Trading and Derivatives Lawyer at Bennett Jones Calgary

Partner 

For years, there has been significant uncertainty as to whether a particular emissions offset or carbon credit meets the definition of "emission allowance" for GST/HST purposes. If an emission offset or carbon credit is "emission allowance", then the normal GST/HST rules don't apply&mdash;rather, the seller does not charge GST/HST and the purchaser is required to self-assess it.&nbsp;

GST HST on Alberta TIER Emission Offsets and Credits

CRA States TIER Emission Offsets are also "Emission Allowances"

GST/HST on Alberta TIER Emission Offsets and Credits

Kristopher R. Hanc

M&A and Capital Markets Lawyer at Bennett Jones Toronto

Brent W. Kraus

Corporate Governance Lawyer | Securities & Capital Markets

Co-Head of Mergers & Acquisitions Services

Christopher J. Doucet

Corporate & Mining Lawyer | M&A & Corporate Finance

On May 14, 2026, the Canadian Securities Administrators proposed wide-ranging amendments to Canada&rsquo;s issuer bid, take-over bid and early warning reporting regimes aimed at increasing flexibility, improving transparency around derivatives and reducing regulatory burden. Key changes include a potential selective repurchase exemption, enhanced disclosure for equity equivalent derivatives, and updated guidance on early warning reporting triggers and intentions. The proposals also codify certain exemptions and modernize bid mechanics in light of recent market practice and T+1 settlement.

CSA Proposes Amendments to the Issuer Bid Take Over Bid and Early Warning Regimes

CSA Proposes Amendments to the Issuer Bid, Take-Over Bid and Early Warning Regimes

Serge Dupont

Senior Advisor at Bennett Jones Ottawa

Senior Advisor

Policy and business leaders in 2026 are confronting disruptive global forces that pose daunting economic and financial risks while also transforming markets and creating avenues for growth over the next years.

Economic Outlook Mid Year 2026

A Changing World: New Risks, New Opportunities

2026 Mid-Year Economic Outlook

Alison G. FitzGerald

International Arbitration Lawyer at Bennett Jones Ottawa

Nasra Moumin

Commercial Litigation Lawyer at Bennett Jones Toronto

Global trade policy is rapidly reshaping the regulatory and commercial landscape for life sciences companies. This update explores how evolving US tariff measures, national security reviews, CUSMA renewal uncertainty and expanding export controls are affecting pharmaceutical and medical device manufacturers operating across borders. The authors also examine Canada&rsquo;s response and the growing compliance, supply chain and market access challenges facing the sector in 2026 and beyond.

The Impact of Global Trade on the Life Sciences Sector

Vincent M. de Grandpré

IP Lawyer | Life Sciences & Tech

Melissa M. Dimilta

Intellectual Property Lawyer at Bennett Jones Toronto

Partner, Trademark Agent

As part of a deeply interconnected global sector, the life sciences industry in Canada is undergoing significant change alongside broad macroeconomic and geopolitical shifts.&nbsp;The Bennett Jones Life Sciences team looks at the top issues and developments affecting the industry in 2026.

2026 Life Sciences outlook

Legal and Market Trends to Watch This Year

Life Sciences Outlook 2026

Emily P. Kettel

Cross-border collaborations are central to the life sciences industry, but they can also raise complex questions about patent infringement liability in Canada. This update examines the Federal Court&rsquo;s recent decision in Adeia Guides Inc v Videotron Ltd and its implications for companies involved in the development, supply and commercialization of patented products and services. The authors explore how Canadian law approaches common design infringement, experimental use exemptions and the potential liability of foreign partners whose activities contribute to products ultimately sold in Canada.

Life Sciences Collaborations and the Risk of Joint Patent Infringement

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Lineage Logistics Acquires VersaCold Logistics Services

From the Same Authors